Supplemental Assessments

If the Assessor's Office reappraises your property
due to a change in ownership or new construction, you will be notified by mail
of the new assessed value. This notification is known as a 'Notice of
Supplemental Assessment.' The reappraisal may also result in the issuance of a
supplemental tax bill (and sometimes more than one bill) if there was an
increase in value, or it may result in the issuance of a refund check if there
was a decrease in value.

It is important to understand that supplemental
tax bills are in addition to the regular annual tax bill and
are mailed directly to the owner of the property. These bills are the
responsibility of the owner even if the property taxes are normally paid by a
lender through an impound account. You may need to discuss the matter carefully
with your lender. In any case, do not presume that your lender will
automatically pay these types of bills. If you need additional information
please feel free to contact our office at (530)233-6218.